https://www.taxtmi.com/caselaws?id=121963 The Appellate Tribunal CESTAT, Kolkata, in a judgment on 26-6-2007, ruled in favor of the Appellant in a case concerning liability to duty under the Factories Act, 1948, and entitlement to specific notifications. The Tribunal emphasized the need to conclusively determine the 'factory' status before addressing other issues and stressed the importance of providing a fair opportunity for the Appellant to present their case. The judgment highlighted principles of natural justice and directed authorities to seek official reports for an informed decision, resulting in a successful appeal by way of remand. en-us Tue, 26 Jun 2007 00:00:00 +0530 Tue, 07 Aug 2012 15:41:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121963 The Appellate Tribunal CESTAT, Kolkata, in a judgment on 26-6-2007, ruled in favor of the Appellant in a case concerning liability to duty under the Factories Act, 1948, and entitlement to specific notifications. The Tribunal emphasized the need to conclusively determine the 'factory' status before addressing other issues and stressed the importance of providing a fair opportunity for the Appellant to present their case. The judgment highlighted principles of natural justice and directed authorities to seek official reports for an informed decision, resulting in a successful appeal by way of remand. Case-Laws Central Excise Tue, 26 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121963